Elastyczność regulacji zobowiązania podatkowego a umowy cywilnoprawne

• Authors: Paweł Borszowski

Title variants

EN

Regulatory flexibility oftax liabilities and civil agreement

• Languages of publication: PL

Abstracts

EN

The article discusses the problem of creating a flexible adjustment of tax liability. Choosing this option provides a barrier to the regulation of numerous changes in tax law, and will serve to ensure the effective tax law. This is a difficult issue which requires both determining of the sources of flexibility of the tax liability and the assessment of current regulations in this area.

Keywords

EN

tax liability; civil commitment; flexibility; regulation; economic turnover tax law

• Publisher: Wydawnictwo Uniwersytetu Wroclawskiego
• Journal: Wrocławsko-Lwowskie Zeszyty Prawnicze
• Year: 2014
• Volume: 5
• Pages: 259 - 278

Contributors

author

Paweł Borszowski

• Uniwersytet Wrocławski